THE ITO, WARD-2,, JUNAGADH vs. M/S D. JEWEL,, JUNAGADH
In the result, the appeal filed by the revenue is hereby dismissed
ITA 15/RJT/2017[2013-14]Status: DisposedITAT Rajkot24 Jun 2022AY 2013-14
Bench: Shri Mahavir Prasad & Shri Waseem Ahmedअपील सं./Ita No.15/Rjt/2017 िनधा"रण वष"/Asstt. Year: 2013-2014 Income Tax Officer, M/S. D. Jewel, Ward-2, Vs. 1-Shishu Mangal Road, Junagadh. Gandhigram, Junagadh.
For Appellant: Shri Samir Jani, A.RFor Respondent: Shri S.S. Rathi, Sr.D.R
Section 10ASection 115J
10A as the provisions of section 10AA of the Act was covered under the provision of AMT and accordingly the assessee was liable to pay the tax @ 18.5% under the AMT provisions. The assessee had paid prepaid taxes as Advance Tax and Self-Assessment Tax with the intention that if the impugned claim taken into consideration by the Department then
